<![CDATA[During the 2019–2023 period, government spending related to poverty alleviation in Indonesia increased consistently. However, the number of people living in poverty actually increased during the same period. This condition indicates an ambiguous relationship between the increase in government spending and poverty reduction efforts. From Ibn Khaldun’s perspective, poverty is influenced by the interaction among Government Spending (G), Human or Community Resources (N), Sharia (S), Development (g), and Justice (j). Based on this framework, this study aims to analyze the effects of government spending on social protection, infrastructure, education, health, and village funds on the number of people living in poverty in Indonesia. This study employs panel data covering the 2019–2023 period across 416 districts in Indonesia. Poverty data were obtained from Central Bureau of Statistics (BPS), while government spending data were obtained from the Ministry of Finance. The analysis was conducted using multiple linear regression with a panel data approach. The results show that government spending has a significant impact on poverty, with different coefficients for each variable. Government spending on social protection and infrastructure has negative coefficients, while government spending on education, health, and village funds has positive coefficients. These findings indicate that Ibn Khaldun’s dynamic model can explain the effects of government expenditure on poverty. Nevertheless, the application of Ibn Khaldun’s model in an empirical context still faces various challenges that require further development and investigation by future researchers.]]>
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